By GEORGE KING October 13, 2005 -- According to a Japanese newspaper, the Yankees are poised to offer Hideki Matsui a three-year deal worth $35.5 million. Sankei Sports reported the club is ready to open negotiations with the left fielder, who recently finished a three-year pact worth $21 million.

GM Brian Cashman didn't return phone calls pertaining to the subject. While Matsui has been mum on the topic, the offer isn't much more than the Yankees were talking about in spring training when Matsui told the team he would rather play the season than sign an extension.